20 Mar CORONAVIRUS: Tax measures adopted by the Royal Decree-law 8/2020
On 18 March 2020, the Royal Decree-law 8/2020, of 17 March, on urgent extraordinary measures to deal with the economic and social impact of COVID-19, published new tax measures to complement or clarify those contained in Royal Decree-law 7/2020, of 12 March, due to the situation caused by the coronavirus crisis.
New tax deadlines replacing the suspension of administrative deadlines:
As we indicated in our previous tax communication, the wording of Royal Decree-law 7/2020 raised doubts about the application of the suspension of administrative deadlines to tax deadlines and clarification was expected soon.
Royal Decree-law 8/2020 specifies that such suspension will not apply to (i) tax deadlines, or (ii) deadlines for the filing of tax returns and self-assessments, since the following deadlines are established for these tax deadlines instead of suspension:
1. Regular deadlines in for the submission of tax returns, self-assessments and information statements are maintained.
2. When the deadline has not expired on the entry into force of Royal Decree-law 8/2020 (18 March 2020), the same is extended until 30 April 2020:
• The deadlines for tax debts, both in the voluntary period and in the compulsory or executive period.
• Due dates of deferments/fractionations granted.
• The deadlines related to auctions and awarding of goods.
• The deadlines for dealing with requirements, seizure proceedings, requests for tax information, for making allegations regarding the opening of such proceedings or hearings, issued in proceedings for the application of taxes, penalties or declarations of invalidity.
• The return of undue income.
• The rectification of material errors and revocation.
• The deadlines for attending to requests and applications by the Cadaster General Directorate.
3. Enforcement of guarantees on real state will be suspended until 30 April 2020.
4. When notified as from 18 March 2020, the following deadlines shall be extended until 20 May 2020 (or higher if the deadline itself is):
• Payment of tax debts, whether voluntary, compulsory or enforced.
• Due dates of deferments/fractionations granted.
• The deadlines related to auctions and awarding of goods.
• The deadlines for dealing with requirements, seizure proceedings, requests for tax information, for making allegations regarding the opening of such proceedings or hearings, issued in proceedings for the application of taxes, penalties or declarations of invalidity.
• Procedures before the Cadaster General Directorate.
5. The period from 18 March 2020 till 30 April 2020 will not be counted for the purposes of:
• The maximum duration of the tax procedures carried out by the Spanish Tax Agency, without prejudice that in the meantime the Administration may promote, order and carry out essential procedures.
• The prescription of taxes. However, for the sole purpose of calculating the limitation periods, in the appeal for reversal and in the economic-administrative procedures, the resolutions that end them shall be understood to have been notified when an attempt to notify the resolution in this period is proved.
It is clear that this point will give rise to quite a few future disputes, both because of the strange fit in a figure such as prescription, which is interrupted but not suspended, and because the lack of legal certainty deriving from the concept of “attempts at notification”.
These extensions do not affect customs regulations, although specific instructions will be given to speed up customs import procedures in the industrial sector.
If you have any doubts or queries about any of the measures adopted, you can contact us at info@matp.es
